The following unit data were assembled for the assembly process of the Super Co. for the month of June. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process. 
The number of equivalent units produced with respect to conversion costs is:
Definitions:
Future Loss
Anticipated reduction or deprivation in value, resources, capabilities, or opportunities that is expected to occur in the future.
Current Loss
The experience of grief or sorrow due to the recent loss of someone or something valuable, impacting an individual’s emotional or mental health.
Seasonal Pattern
A variation in behaviors, activities, or events that correspond with the seasons.
Hopeless
A feeling or state of despair in which one believes that a situation will not improve or that a desired outcome is unattainable.
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